Group 1 - The article discusses the tax implications for companies using properties owned by other entities without rent, specifically focusing on property tax obligations [5] - It highlights the risks associated with companies failing to declare value-added tax when subleasing properties [5] - The article also addresses whether companies can deduct housing expenses paid for employees from their taxable income [5] Group 2 - The article provides guidance on calculating property tax for office buildings that are partially self-used and partially rented out [5]